Search results

The paper aims to present the main perspectives and conclusions of a doctoral research in the history and philosophy of science conducted in France and Austria by the author on the project of “general systemology” (or “general system theory”) instigated by Ludwig von Bertalanffy.

A genealogical enquiry accounts for its scientific, philosophical and more generally cultural origins. Its genesis in Bertalanffy's works between 1926 and 1944 is explained. The process that led it to become a collective project is then discussed: the history of the Society for General Systems Research is considered, the ambivalence of its role with regard to general systemology being demonstrated. Finally, the unity of the diverse contributions to the latter's development is asserted in a framework put forward by the author in order to account for its structure and functions.

While stating a comprehensive view of its history, the paper characterizes general systemology as the project of a general science of systemic interpretation of the “real” which remains topical, although it was never fully actualized.

A new insight is thus provided on the scope and meaning of this hermeneutics: it meets the contemporary need for a better understanding of the foundations of systems research.

The purpose of this paper is to develop a demographic profile and to examine the types of value (social and economic) and fairness received from strategic partnerships between members of the US textile industry with their US suppliers and vendors.

Based on a theoretical Relationship Retention Model by Gassenheimer and Houston and incorporating Transactional Cost Analysis, social exchange theory and distributive justice as theoretical frameworks, a quantitative instrument measured partnership economic value, social value and fairness. Standard least squares regression analysis combined with bootstrap analysis was used in data analysis.

Results indicated that a significant relationship (p>0.0001) existed between social value and fairness. These findings refute the theoretical model, which shows both economic value and social value to be equally important to a successful partnership.

Limitations arose from adapting a theoretical model to a testable path model, a limited number of partnerships and that this survey did not involve time‐series or longitudinal research methods. Future research may include dyadic research, a longitudinal study or the scope of the survey may be broadened to the global level.

Industry can use study findings to evaluate their own strategic partnerships, while results may be taught in academia as part of a strategic planning or management course or used as a basis for further research.

This study fills a void in current research literature by: using an empirical approach to analyze strategic partnerships in the US textile industry, and testing a previously untried theoretical model.

Sure, it's been a blow that so many of us have had to give up our arrogance of confusing a bull market with brains. This may be just the slap in the face we need to realize that no matter where we are with our companies, we can always improve them, always learn.

When an ethical failure of leadership is exposed, we are often disposed to look for an explanation of the leader’s behavior, not an analysis of the moral status of what was done. On one such explanatory account, ethical failures are essentially volitional, not cognitive. Ethically fallen leaders knew that what they were doing was morally wrong but, nevertheless, were motivated to do it anyway. My thesis is that the volitional explanation of human immorality will not be sufficient to explain ethical failures of leadership. Simply applying the volitional explanation of human immorality to leadership contexts ignores the fact that leadership brings with it peculiar cognitive challenges that can lead to ethical failure. Specifically, leadership induces and maintains a leader’s belief that he is somehow excepted from the moral requirements that apply to the rest of us.

This paper introduces the second issue of the special issue on research issues and research findings in spirituality in organizations. The first issue explored issues of definition and methodology, and included empirical research studies (published as Journal of Organizational Change Management, Vol. 16 No. 4, 2003). This second issue continues and deepens that exploration, with further refinement of definitions, interdisciplinary approaches to methodology and the selection of constructs, and reports on quantitative and qualitative studies. This introduction contains an overview of the aims and themes of this special issue, summarizes the state of play in the field of organizational research and provides synopses of the papers presented.

The Ludwig report concerning currency trading losses at AIB plc was issued in March 2002. This paper reviews the Ludwig report and assesses possible implications of the report for internal control and corporate governance procedures in treasury departments.

Nobody concerned with political economy can neglect the history of economic doctrines. Structural changes in the economy and society influence economic thinking and, conversely, innovative thought structures and attitudes have almost always forced economic institutions and modes of behaviour to adjust. We learn from the history of economic doctrines how a particular theory emerged and whether, and in which environment, it could take root. We can see how a school evolves out of a common methodological perception and similar techniques of analysis, and how it has to establish itself. The interaction between unresolved problems on the one hand, and the search for better solutions or explanations on the other, leads to a change in paradigma and to the formation of new lines of reasoning. As long as the real world is subject to progress and change scientific search for explanation must out of necessity continue.

This paper's purpose is to show how literary texts can be used as a source for gaining insights into social practices, including accounting. It aims to deepen our understanding of such social practices in their cultural, social, economic and political contexts by examining portrayals of business and accounting transactions and of reflections of social and economic concerns in two German novels set during a time of economic and political crisis, namely the Weimar Republic's hyperinflation period.

The paper analyses, against the historical, social and economic backgrounds of the inflation period, the novels' authors' social and political perspectives as reflected in the novels; the literary devices employed; the way in which the description of business and accounting matters aids our understanding of everyday inflation period transactions and underlying economic and social concerns; and the links made between accounting/business, money and inflation on the one hand, and morality and rationality on the other hand.

The paper finds that in this exceptional economic situation, the relationship between accounting and morality as explored by Maltby is reversed. The portrayal of (often unusual and creative) economic transactions is used to illustrate the lack of economic, legal and moral certainty experienced by individuals and to evoke and critique the damage caused by the hyperinflation on German society and on human relationships, including the commoditisation of all aspects of life and the resulting moral decline.

The paper contributes to the literature exploring the role of representations of business/accounting and finance in narrative fiction. The novels examined here provide an alternative means for observing, interpreting and critiquing social phenomena, specifically in a setting where financial considerations dominate human interaction and social relationships.